Research On The Division Of Tax Revenue Between Central And Provincial Governments

In this paper,the tax revenue growth rate declines under the new economic normal.After the comprehensive reform,the local government lacks the main tax category,the local government has insufficient fiscal revenue,and the fiscal deficit gap continues to increase.The local government has entered a development dilemma as the research background.Based on this background,the paper studies the tax revenue division of China's central and provincial governments.This paper describes the current status of tax revenue division.Using the panel data of 30 provinces(except Tibet Autonomous Region)from 2004 to 2017 for the fixed-effect empirical analysis,it is concluded that the current total taxation can promote economic growth,but there are some specific The tax classification is unreasonable.The problems existing in the current tax division research are followed by the analysis of the causes of the tax relationship between the central and local governments.Finally,after in-depth study,the central and local tax revenue distribution design scheme is proposed,in order to solve the current tax revenue division.The question is given by relevant policy recommendations.Combined with the above ideas,this study divides the content into six parts.In the first chapter,in this part the author mainly analyzes the background of the institute and the significance of the research,and summarizes the methods,innovations and research space selected in this paper.In this part the author also The related literature research results are introduced.The second chapter is about the definition of related concepts and the central and local government taxation theory.It puts forward the main principles of taxation and summarizes the optimal taxation and fiscal decentralization theory.The third chapter is the author.Combined with the main purpose of this paper,it expounds the basis of tax revenue division,divides the status quo,and analyzes the economic effects of tax division between central and local governments.Generally speaking,China's tax revenue division can promote economic growth,but there are also unreasonable Local governments,such as VAT,suppress economic growth,and the effect of corporate income tax on the economy is not obvious.Chapter 4 analyzes the provincial government data for 2002-2017,including:tax revenue,fiscal revenue,fiscal expenditure,taxation of various taxes,and transfer payment,found that the current tax system has some problems,including:the central tax revenue is too large,local tax revenue The structure of the local and local tax system is irrational,the proportion of indirect tax is relatively high,the proportion of direct tax is low,transfer payment is imperfect,and the share of shared tax is too high in central tax and local tax.The main reason for these problems is intergov ernmental power and expenditure.The division of responsibilities is not clear,the power and financial power are not matched,the tax legislation is too concentrated,the tax revenue deviates from the taxation purpose,the tax collection and management contradictions,and the local government lacks the main tax.In the fifth chapter,the paper mainly introduces the division of tax legislative powers,the division of tax revenue ownership,the division of tax collection and management and the transfer?payment system in France and developing countries in a single system.Finally,the experience draws lessons and enlightenment.The sixth chapter,combined with the previous content,designed the tax revenue division plan,and put forward relatively complete suggestions:First,we need to deal with the relationship between the government and the market,clarify the corresponding powers and expenditure responsibilities,and secondly implement the tax legal principle and give the province The government has appropriate tax legislative powers,reconciles central land conflicts through third-party forces,organizes committees to coordinate inter-provincial tax collection and management conflicts,establish local main tax types,and finally improve relevant supporting policies,balance local financial resources,and establish standardized and perfect transfer payment system.